Bret Hart mentioned how much Paul would have enjoyed the fact that he was still working, after death, and I really have a hard time imagining Taker himself going through with the angle if he wasn't absolutely certain about it.

Lifelong wrestling guys like Paul Bearer...if you had said to him, a week before he died, "when you die, can we exploit your death as a work?" He probably would have said "yes, PLEASE do." If it puts asses in seats, it's the right thing to do.